ILLUSTRATION 11.
Journalise the following transactions:
April 1. 2012. Commenced business with cash 50,000 and Machinery worth 30,000.
April 2. Opened bank account with HDFC bank with 5,000.
April 3. Purchased goods from Mohan in cash 8,000.
April 4. Paid for stationery 200.
April 5. Sold goods to Sohan for 3,000.
April 6. Received commission 200.
April 7. Received cash from Sohan on account 2,000.
April 8. Rent is due to the landlord? 300 (for office building).
April 10. Paid Salary to Mr. Gupta (Manager) 4,000.
April 30. Sohan is declared insolvent and pays only 75 paise in a rupee.
April 30. Additional capital introduced by businessman 10,000.
April 30. Depreciate machinery @10%p.a. (for one month)
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